SAC Codes for Professional & Technical Services
Professional, technical & business services — SAC codes with applicable GST rates for 2026.
GST guidance by Pardeep Jha, Chartered Accountant
Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026
SAC group 9983 covers professional, technical and business services — legal, accounting and auditing, management consultancy, engineering, architectural, scientific and technical services, and advertising. Professionals, consultants and agencies bill using these codes.
These services almost uniformly attract the standard 18% GST rate. Some services provided by advocates or by way of specified professional inputs may fall under reverse charge, so confirm both the SAC code and the charge mechanism in the table.
Look up your professional or technical service below to apply the correct SAC code and GST rate.
SAC Codes & GST Rates
| SAC Code | Description | GST Rate |
|---|---|---|
| 9983 | OTHER PROFESSIONAL, TECHNICAL AND BUSINESS SERVICES | 18% |
| 998311 | MANAGEMENT CONSULTING AND MANAGEMENT SERVICES INCLUDING FINANCIAL, STRATEGIC, HUMAN RESOURCES, MARKETING, OPERATIONS AND SUPPLY CHAIN MANAGEMENT. | 18% |
| 998312 | BUSINESS CONSULTING SERVICES INCLUDING PUBIC RELATIONS SERVICES | 18% |
| 998313 | INFORMATION TECHNOLOGY (IT) CONSULTING AND SUPPORT SERVICES | 18% |
| 998314 | INFORMATION TECHNOLOGY (IT) DESIGN AND DEVELOPMENT SERVICES | 18% |
| 998315 | HOSTING AND INFORMATION TECHNOLOGY (IT) INFRASTRUCTURE PROVISIONING SERVICES | 18% |
| 998316 | IT INFRASTRUCTURE AND NETWORK MANAGEMENT SERVICES | 18% |
| 998319 | OTHER INFORMATION TECHNOLOGY SERVICES N.E.C | 18% |
| 998321 | ARCHITECTURAL ADVISORY SERVICES | 18% |
| 998322 | ARCHITECTURAL SERVICES FOR RESIDENTIAL BUILDING PROJECTS | 18% |
| 998323 | ARCHITECTURAL SERVICES FOR NON-RESIDENTIAL BUILDING PROJECTS | 18% |
| 998324 | HISTORICAL RESTORATION ARCHITECTURAL SERVICES | 18% |
| 998325 | URBAN PLANNING SERVICES | 18% |
| 998326 | RURAL LAND PLANNING SERVICES | 18% |
| 998327 | PROJECT SITE MASTER PLANNING SERVICES | 18% |
| 998328 | LANDSCAPE ARCHITECTURAL SERVICES AND ADVISORY SERVICES | 18% |
| 998331 | ENGINEERING ADVISORY SERVICES | 18% |
| 998332 | ENGINEERING SERVICES FOR BUILDING PROJECTS | 18% |
| 998333 | ENGINEERING SERVICES FOR INDUSTRIAL AND MANUFACTURING PROJECTS | 18% |
| 998334 | ENGINEERING SERVICES FOR TRANSPORTATION PROJECTS | 18% |
| 998335 | ENGINEERING SERVICES FOR POWER PROJECTS | 18% |
| 998336 | ENGINEERING SERVICES FOR TELECOMMUNICATIONS AND BROADCASTING PROJECTS | 18% |
| 998337 | ENGINEERING SERVICES FOR WASTE MANAGEMENT PROJECTS (HAZARDOUS AND NON-HAZARDOUS), FOR WATER, SEWERAGE AND DRAINAGE PROJECTS | 18% |
| 998338 | ENGINEERING SERVICES FOR OTHER PROJECTS NOWHERE ELSE CLASSIFIED | 18% |
| 998339 | PROJECT MANAGEMENT SERVICES FOR CONSTRUCTION PROJECTS | 18% |
| 998341 | GEOLOGICAL AND GEOPHYSICAL CONSULTING SERVICES | 18% |
| 998342 | SUBSURFACE SURVEYING SERVICES | 18% |
| 998343 | MINERAL EXPLORATION AND EVALUATION | 18% |
| 998344 | SURFACE SURVEYING AND MAP-MAKING SERVICES | 18% |
| 998345 | WEATHER FORECASTING AND METEOROLOGICAL SERVICES | 18% |
| 998346 | TECHNICAL TESTING AND ANALYSIS SERVICES | 18% |
| 998347 | CERTIFICATION OF SHIPS, AIRCRAFT, DAMS, ETC. | 18% |
| 998348 | CERTIFICATION AND AUTHENTICATION OF WORKS OF ART | 18% |
| 998349 | OTHER TECHNICAL AND SCIENTIFIC SERVICES N.E.C. | 18% |
| 998351 | VETERINARY SERVICES FOR PET ANIMALS | 18% |
| 998352 | VETERINARY SERVICES FOR LIVESTOCK | 18% |
| 998359 | OTHER VETERINARY SERVICES N.E.C. | 18% |
| 998361 | ADVERTISING SERVICES | 18% |
| 998362 | PURCHASE OR SALE OF ADVERTISING SPACE OR TIME, ON COMMISSION | 18% |
| 998363 | SALE OF ADVERTISING SPACE IN PRINT MEDIA (EXCEPT ON COMMISSION) | 18% |
| 998364 | SALE OF TV AND RADIO ADVERTISING TIME | 18% |
| 998365 | SALE OF INTERNET ADVERTISING SPACE | 18% |
| 998366 | SALE OF OTHER ADVERTISING SPACE OR TIME (EXCEPT ON COMMISSION) | 18% |
| 998371 | MARKET RESEARCH SERVICES | 18% |
| 998372 | PUBLIC OPINION POLLING SERVICES | 18% |
| 998381 | PORTRAIT PHOTOGRAPHY SERVICES | 18% |
| 998382 | ADVERTISING AND RELATED PHOTOGRAPHY SERVICES | 18% |
| 998383 | EVENT PHOTOGRAPHY AND EVENT VIDEOGRAPHY SERVICES | 18% |
| 998384 | SPECIALTY PHOTOGRAPHY SERVICES | 18% |
| 998385 | RESTORATION AND RETOUCHING SERVICES OF PHOTOGRAPHY | 18% |
| 998386 | PHOTOGRAPHIC & VIDEOGRAPHIC PROCESSING SERVICES | 18% |
| 998387 | OTHER PHOTOGRAPHY & VIDEOGRAPHY AND THEIR PROCESSING SERVICES N.E.C. | 18% |
| 998391 | SPECIALTY DESIGN SERVICES INCLUDING INTERIOR DESIGN, FASHION DESIGN, INDUSTRIAL DESIGN AND OTHER SPECIALTY DESIGN SERVICES | 18% |
| 998392 | DESIGN ORIGINALS | 18% |
| 998393 | SCIENTIFIC AND TECHNICAL CONSULTING SERVICES | 18% |
| 998394 | ORIGINAL COMPILATIONS OF FACTS/INFORMATION | 18% |
| 998395 | TRANSLATION AND INTERPRETATION SERVICES | 18% |
| 998396 | TRADEMARKS AND FRANCHISES | 18% |
| 998397 | SPONSORSHIP SERVICES & BRAND PROMOTION SERVICES | 18% |
| 998399 | OTHER PROFESSIONAL, TECHNICAL AND BUSINESS SERVICES N.E.C. | 18% |
Showing 60 SAC codes for this category.
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What is the SAC code for consultancy and professional services?
Professional, technical and business services fall under heading 9983. The exact 6-digit SAC depends on the discipline — legal, accounting, engineering or consulting — as shown in the table.
Is GST on legal services under reverse charge?
Legal services provided by an advocate or a firm of advocates to a business entity commonly fall under reverse charge, meaning the recipient pays the GST. Verify the applicability for your engagement.
How many digits of the HSN code do I need to put on my invoice?
It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.
Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.